prikaz prve stranice dokumenta Cross-border transfer of company’s seat and exit taxation in the European Union
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Cross-border transfer of company’s seat and exit taxation in the European Union
U: Economic and social development: book of proceedings. / Przygoda, Miroslaw; Mikic, Mihaela; Kurecic, Petar (ur.). Varaždin: Varazdin Development and Entrepreneurship Agency, 2016. str. 171-180. urn:nbn:hr:118:197050
Žunić Kovačević, Nataša; Jurić, Dionis; Gadžo, Stjepan

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Žunić Kovačević, N., Jurić, D. i Gadžo, S. (2016). Cross-border transfer of company’s seat and exit taxation in the European Union. U M. Przygoda, (Ur.), M. Mikic, (Ur.), P. Kurecic, (Ur.), Economic and social development: book of proceedings (str. 171-180). Varaždin: Varazdin Development and Entrepreneurship Agency. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, Nataša, et al. "Cross-border transfer of company’s seat and exit taxation in the European Union." Economic and social development: book of proceedings, Ur. Miroslaw Przygoda, Ur. Mihaela Mikic, Ur. Petar Kurecic, Varazdin Development and Entrepreneurship Agency, 2016, str. 171-180. https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, Nataša, Dionis Jurić i Stjepan Gadžo. "Cross-border transfer of company’s seat and exit taxation in the European Union." U Economic and social development: book of proceedings, 171-180. Varaždin: Varazdin Development and Entrepreneurship Agency, 2016. Citirano 26.04.2024.. https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, N., Jurić, D. i Gadžo, S. (2016) 'Cross-border transfer of company’s seat and exit taxation in the European Union', u Przygoda, M. (ur.), Mikic, M. (ur.), Kurecic, P. (ur.), Economic and social development: book of proceedings, Varazdin Development and Entrepreneurship Agency, Varaždin, str. 171-180. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:197050 (Datum pristupa: 26.04.2024.)

Žunić Kovačević N, Jurić D, Gadžo S. Cross-border transfer of company’s seat and exit taxation in the European Union. U: M. Przygoda, ur., M. Mikic, ur., P. Kurecic, ur. Economic and social development: book of proceedings. Varaždin: Varazdin Development and Entrepreneurship Agency; 2016. Str. 171-180. [pristupljeno 26.04.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:197050

N. Žunić Kovačević, D. Jurić i S. Gadžo, "Cross-border transfer of company’s seat and exit taxation in the European Union", Economic and social development: book of proceedings, M. Przygoda, M. Mikic i P. Kurecic, Ur. Varaždin: Varazdin Development and Entrepreneurship Agency, 2016. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:197050 [Citirano: 26.04.2024.]

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Podaci o radu
Naslov (engleski)Cross-border transfer of company’s seat and exit taxation in the European Union
AutorNataša Žunić Kovačević
AutorDionis Jurić
AutorStjepan Gadžo
UrednikMiroslaw Przygoda
UrednikMihaela Mikic
UrednikPetar Kurecic
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Sažetak (engleski)
Company's cross-border transfer of seat represents a controversial issue in the EU because of the differences in Member States’ national legislation on conflict-of-laws and substantive issues. Therefore, the ECJ has dealt with the problem of company's cross- border transfer of real seat in its judgments. ECJ’s case law distinguishes cases of immigration from the cases of companies’ emigration. EU secondary legislation regulates cross-border transfer of registered seat of supranational companies and cross-border mergers of companies. Further obstacle to corporate mobility originates from the application of exit taxes in some Member States, which induces significant costs for cross-border mobility of companies. While exit taxation is regarded as a tool for protection of fiscal sovereignty of home Member States, a question arises as to whether exit taxes are compatible with the freedom of establishment in EU internal market. The ECJ dealt with this problem in the famous National Grid Indus case (C-371/10). It held that the imposition of the exit tax was justified by the overriding reasons of public policy (preservation of the allocation of taxing powers between Member States). On the other hand, it also held that a Member State should offer corporate taxpayers a choice between immediate taxation and tax deferral, whereby it is necessary to take into account subsequent decreases in value. Main aim of this paper is to analyse the limitations that primary and secondary EU legislation place upon Member States’ domestic provisions regulating cross-border transfer of seat, including relevant tax provisions. Particular attention is also given to the legal framework in the Republic of Croatia, newest EU Member State.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad s konferencije (pozvano predavanje)
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaEconomic and social development: book of proceedings
Brojčani podacistr. 171-180
p-ISSN1849-7535
URN:NBNurn:nbn:hr:118:197050
Datum objave publikacije2016
SkupNaziv: “Managerial Issues in Modern Business”
Lokacija: Varšava, Poljska
Datum početka: 2016-10-20
Datum završetka: 2016-10-21
Vrsta izlaganja: Pozvano predavanje
URL dokumentahttp://bib.irb.hr/858112
Vrsta resursaTekst
IzdavačVarazdin Development and Entrepreneurship Agency
Mjesto izdavanjaVaraždin
Prava pristupaZatvoreni pristup
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Datum i vrijeme pohrane2019-07-25 10:33:23